In The Commissioner Of Income Tax - International Taxation -1 v. Aspect Software Inc, the High Court (2019) dismissed the appeal. The decision went in favour of the assessee.
Decision: CORAM:JUSTICE S.MURALIDHAR JUSTICE REKHA PALLI O R D E R% 07.05.2019 In view of the order passed by this Court on 25[th] April, 2017 dismissing the Revenue‟s appeal ITA No.7/2017 for the Assessment Year 2011-2012, the present appeal by the Revenue which concerns an identical issue for AY 2012-2013 s...
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
$~59
* IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 466/2019
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr.Ruchir Bhatia, Senior Standing Counsel.
versus
ASPECT SOFTWARE INC. ..... Respondent Through: Ms.Rashmi Chopra with Ms.Asiya, Advocate.
CORAM:JUSTICE S.MURALIDHAR JUSTICE REKHA PALLI O R D E R% 07.05.2019
In view of the order passed by this Court on 25[th] April, 2017 dismissing the Revenue‟s appeal ITA No.7/2017 for the Assessment Year 2011-2012, the present appeal by the Revenue which concerns an identical issue for AY 2012-2013 stands dismissed.
S.MURALIDHAR, J.
MAY 07, 2019 gm
REKHA PALLI, J.
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